EVALUASI PENERIMAAN PAJAK DAERAH SEBAGAI ELEMEN PENDAPATAN ASLI DAERAH DI KABUPATEN POLEWALI MANDAR
| Main Author: | PURNAMASARI, DEWIYANTI |
|---|---|
| Format: | Thesis |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://repository.unhas.ac.id/handle/123456789/4092 |
Daftar Isi:
- 2013
- The purpose of this study was to determine the realization of local tax revenue in 2009, 2010 and 2011, whether it has reached the appropriate targeted and how big contribution to local tax revenues Polewali Mandar, and compares the implementation of Law No. 28 Year 2009 with the Regional Regulation Polewali Mandar. The research was conducted at the Department of Revenue Polewali Mandar with data collection techniques through library research and field studies. The type of data used is quantitative data and qualitative data. The source of data is the primary data and secondary data. The research method used is descriptive method and comparative analysis. The results of this study indicate that the amount of local tax revenues as a source of local revenue in 2009, 2010, and 2011 up and down and not maximum achievement due to lack of supervision and lack of awareness and honesty of the taxpayer. Similarly, the contribution of local taxes in 2009, 2010, and 2011 there was an increase and decrease. Implementation of Regional Regulation Polewali Mandar on local taxes generally are in line with Law No. 28 Year 2009. Keywords: evaluation, local tax revenue, local revenue.